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Trade and asset purchase – detailed aspects including SDLT

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 12: Expanding the Company’s Activities and Structuring Business Acquisitions Sale and purchase agreement (SPA) Transfer of undertakings rule for employees Allocation of purchase consideration Corporate tax relief on transaction costs Stamp duty land tax (SDLT) on property included in trade and asset purchases Annual Tax on Enveloped Dwellings (ATED) SDLT on leases VAT and the transfer of going concern (TOGC) provisions New trade or expansion of existing trade ...

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